新加坡扣缴税：你需要知道什么

What is Singapore withholding tax?

新加坡扣缴税（在其他国家的来源中称为税收扣除）是指扣除税务，并向新加坡（IRA）的税务局（IRAS）缴纳，当时非驻地公司或个人源于新加坡来源的收入，为服务提供服务在新加坡提供或工作。IRA是新加坡的税务机关。

When a Singapore company or individual pays a non-resident for services performed in Singapore, a percentage of that payment must be withheld and paid to IRAS - hence the term withholding tax.

新加坡扣缴税款适用于哪种情况？

Singapore withholding tax is only applicable to non-resident companies or individuals for:

• 来自新加坡来源的收入
• 提供或在新加坡提供的服务
• 特定类型的付款（参考问题）What types of payments are subjected to Singapore withholding tax?'下面）

Do note that under Singapore tax law, income includes wages or allowances as well as accommodation, airfare and other expenses which are incurred on top of actual service fees.

如何为新加坡税收定义的非居民公司？

For Singapore tax purposes, non-resident companies refer to:

• 公司注册成立于新加坡的新加坡，在新加坡开展业务
• 新加坡公司在新加坡外管理和/或控制的办公室
• Singapore branches of foreign companies

What types of payments are subject to Singapore withholding tax?

• 利益，佣金和任何其他债务或贷款相关费用
  新加坡扣缴税适用于逾期贸易账户收取的利息，对非居民供应商支付的信贷条款的利息，以及向非居民支付的佣金或贷款费用。
• 版税，使用权，知识产权
  Royalties are subject to Singapore withholding tax at either 10% or at the prevailing corporate rates. Withholding tax also applies to any payments involving the use of commercial, scientific, technical or industrial knowledge for business activities, or the hiring of non-resident experts to render these skills on your behalf.
• Management fees (prevailing corporate tax rate)
  新加坡扣缴税可能适用于因提供管理服务或帮助您管理业务的外国实体而申请的付款。这些费用受某种条件，例如双重征税协议，如果您的公司永久性地在新加坡或其他方面建立。
• 提供的服务（现行公司税率）
  新加坡扣缴纳税纳税缴纳税务税款当您雇用其安装设备时，须缴纳新加坡扣缴税，提供技术支持，提供培训和咨询服务以及新加坡的其他类似服务。请注意，远程提供的服务不遵守扣缴税。
• Rent
  Rent or payments paid to the non-resident company for movable property will be subject to Singapore withholding tax.

新加坡扣缴税如何适用于非居民专业人士？

A non-resident professional (NRP) refers to someone who has spent fewer than 183 days a year in Singapore during the course of providing services in the country. Non-resident professionals are subject to Singapore withholding tax for any type of income that they earn for services rendered in Singapore.

NRPs include the following:

• 外国专业人士,experts and specialists invited by government bodies, statutory boards or private organisations to provide technical expertise in Singapore
• Foreign speakers or academics conducting seminars or workshops in Singapore
• Queen’s Counsels
• Consultants, trainers and coaches
• Public entertainers

If the NRP is informed that his or her services are to be withholding tax-free, then the income they receive is considered as a net payment. The Singapore payer must still pay withholding tax and needs to work out the amount to be paid to IRAS on top of the amount paid to the NRP.

The general withholding tax rate for NRPs is a flat 15% of gross income except in the following cases:

• Payment to non-resident company directors are subjected to 22% withholding tax. This applies to all forms of income (salary, bonus, director’s fees, accommodation, gains from stocks and shares, and other payments)
• Services performed in Singapore by public entertainers is subject to 10% withholding tax till 31 March 2020

What happens if I missed the deadline to pay Singapore withholding tax?

如果您迟到支付了新加坡扣缴税，IRA将发出需求说明并包括延迟支付罚款（目前为5％）。

Not paying the tax and penalty by the due date stipulated in the Demand Note will cost you an additional penalty of 1% for each outstanding month (subject to a maximum of 15%). For more information and example penalty calculations,访问IRA的税收罚款指南.

We can help you to manage your Singapore withholding tax due dates to ensure you are not charged with penalties.了解有关税务服务的更多信息。

我不想被新加坡政府和我公司总部所依据的国家征税。我如何避免这种情况？

Singapore has double tax agreements (DTA) with many countries in order to prevent companies and individuals from being taxed by both jurisdictions.

如果您的公司在与新加坡有税收条约的国家运营，则DTA可能会释放双重税收。请注意，这取决于您公司提供的特定服务，以及您所在国家/地区DTA的具体规定。

For more information, refer to our新加坡双重税收条约指南。